It’s no joke — “Colbert Report” funnyman Stephen Colbert is sitting on nearly $800,000 in his political action committee — and isn’t saying what he plans to do with it.

The fund, called Americans for a Better Tomorrow, Tomorrow, raised the money online last spring. Because it is a so-called Super PAC, he does not have to reveal who contributed it.

“[Colbert’s] Super PAC is really being used more as a comedic device to illustrate how crazy the [campaign finance] laws are,” says Donald Simon, chief legal counsel for Democracy 21, a nonpartisan political organization.

Ironically, Americans for a Better Tomorrow, Tomorrow — with $795,000 available cash on hand — has more money than actual GOP presidential candidate Ron Paul, according to politico.com.

In the realm of presidential political campaigns, it is not a huge sum — but it is enough to make a mark on the November elections.

“If he tends to focus on candidates who have a certain philosophical base or viewpoint . . . I think he can have an impact,” says PAC consultant Amy Showalter of the Showalter Group. “I’d be shocked if he doesn’t start doling out money to legislators who jibe with his beliefs.”

A publicist for Colbert said only he could comment on his plans for the money. But by yesterday, he had not responded.